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Neutral taxation of shareholder income? : corporate responses to an announced dividend tax

Alstadsæter, Annette; Fjaerli, Erik - 2009

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...

Persistent link: https://www.econbiz.de/10003806745

The lifecycle of the 47%

Fullerton, Don; Rao, Nirupama - 2016

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

Persistent link: https://www.econbiz.de/10011522136

Demographic divide and labor migration in the Euro-Mediterranean region

Tosun, Mehmet Serkan - 2011

This paper provides a demographic outlook of the Euro-Mediterranean region and then shows the economic and fiscal consequences of such demographic differences within a two-region model with international labor mobility. International labor mobility is also examined through an externalities...

Persistent link: https://www.econbiz.de/10009523531

Taxation of families and "families of taxation"? : inequality modification between family types across welfare states

Schechtl, Manuel - 2020 - This version: 22.07.2020

Previous sociological research has overlooked the fact that a welfare state’s tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated differently due to (de-)familialization policies in the tax...

Persistent link: https://www.econbiz.de/10012265932

Saving social security

Lane, Edward - 2024

For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...

Persistent link: https://www.econbiz.de/10014480253

Labor supply, taxation and the use of the tax revenues : a real-effort experiment in Canada, France, and Germany

Keser, Claudia; Masclet, David; Montmarquette, Claude - 2019

there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …

Persistent link: https://www.econbiz.de/10012036676

Gender and redistribution : experimental evidence

Buser, Thomas; Putterman, Louis G.; Weele, Joël J. van der - 2016

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The experimental gender literature suggests several plausible behavioral explanations behind these differences, relating to gender differences in confidence concerning future relative income...

Persistent link: https://www.econbiz.de/10011523572

Stated preferences for capital taxation - tax design, misinformation and the role of partisanship

Chirvi, Malte; Schneider, Cornelius - 2019

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

Persistent link: https://www.econbiz.de/10012035881

Tax progressivity and top incomes : evidence from tax reforms

Rubolino, Enrico; Waldenström, Daniel - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10011636668

Trends and gradients in top tax elasticities : cross-country evidence, 1900-2014

Rubolino, Enrico; Waldenström, Daniel - 2017

We compile data spanning the period 1900-2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...

Persistent link: https://www.econbiz.de/10011636669

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